To amend the Internal Revenue Code of 1986 to increase the qualified elementary and secondary education scholarships credit limit for married taxpayers filing a joint return.

This bill amends the Internal Revenue Code to double the maximum amount of the qualified elementary and secondary education scholarships tax credit for married couples who file a joint return. The change directly affects these taxpayers by allowing them to claim up to 200 percent of the standard credit limit, rather than the current cap. This provision is designed to increase the financial benefit available to families using this specific education credit. The new rules would apply to tax years beginning after December 31, 2025.